Winn-Dixie Stores (WINN)

The
Board of Directors has a standing Audit Committee, current members are Mr. Mehrer, Chair, Mr. Anderson, Mr. Rider and Mr. Townsend. The Board has determined that Mr. Mehrer is an audit committee financial expert
as that term is defined by the SEC. Each member of the committee is independent as defined by the NYSE listing standards, our director independence standards, and Rule 10A-3 under the Exchange Act.